International Journal of

ADVANCED AND APPLIED SCIENCES

EISSN: 2313-3724, Print ISSN: 2313-626X

Frequency: 12

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 Volume 12, Issue 4 (April 2025), Pages: 51-61

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 Original Research Paper

The impact of board structure on accounting information quality in the context of modern accounting systems

 Author(s): 

 Nasareldeen Hamed Ahmed Alnor *

 Affiliation(s):

  Department of Accounting, College of Business, Jouf University, AlJouf, Saudi Arab

 Full text

    Full Text - PDF

 * Corresponding Author. 

   Corresponding author's ORCID profile:  https://orcid.org/0000-0001-7679-3084

 Digital Object Identifier (DOI)

  https://doi.org/10.21833/ijaas.2025.04.007

 Abstract

This study examines the relationship between the quality of accounting information and the composition and structure of an organization’s board of directors. Given the importance of accurate and transparent financial reporting for decision-making, the study explores how different board characteristics influence the reliability, relevance, and clarity of accounting data. It also considers how organizational features, industry-specific factors, and regulatory environments may moderate this relationship. A mixed-methods approach is used, combining quantitative analysis of financial data with qualitative insights gathered from surveys or interviews with board members and financial executives. By integrating these methods, the study aims to provide a comprehensive understanding of how board structure impacts accounting information quality. The findings have important implications for corporate governance, regulatory policies, and strategic business decisions. This research offers valuable insights for investors, policymakers, auditors, and company leaders, supporting greater accountability and transparency in financial reporting.

 © 2025 The Authors. Published by IASE.

 This is an open access article under the CC BY-NC-ND license ( http://creativecommons.org/licenses/by-nc-nd/4.0/).

 Keywords

 Accounting information quality, Board composition, Corporate governance, Financial reporting, Mixed-methods approach

 Article history

 Received 1 December 2024, Received in revised form 18 March 2025, Accepted 12 April 2025 

 Acknowledgment

No Acknowledgment.

  Compliance with ethical standards

  Ethical considerations

This research was conducted in accordance with ethical standards. Participation was voluntary, and informed consent was obtained from all participants prior to their involvement. The survey did not involve the collection of personal or sensitive data, and participant anonymity was preserved throughout.

  Conflict of interest: The author(s) declared no potential conflicts of interest with respect to the research, authorship, and/or publication of this article.

 Citation:

 Alnor NHA (2025). The impact of board structure on accounting information quality in the context of modern accounting systems. International Journal of Advanced and Applied Sciences, 12(4): 51-61

  Permanent Link to this page

 Figures

  Fig. 1 

 Tables

  Table 1  Table 2  Table 3  Table 4  Table 5 

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